are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal
30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued For The Nine Months Period Ended
September 30, 2011 and 2010 Expressed in Millions of Rupiah,
Unless Otherwise Stated
32
7. AYAM PEMBIBIT
TURUNAN 7. BREEDING
FLOCKS
Ayam pembibit turunan terdiri dari: Breeding flocks consist of:
30 September 31 Desember
September 30,
December 31,
2011 2010
Telah menghasilkan masa produksi: Producing flocks:
Saldo awal 243.508
261.398 Beginning balance
Reklasifikasi dari ayam belum menghasilkan 549.705
520.701 Reclassification from growing flocks
Akumulasi deplesi 343.562
397.091 Accumulated depletion
Ayam afkir 112.719
141.500 Culled birds
Saldo akhir 336.932
243.508 Ending balance
Eliminasi 18.981 19.644
Elimination Jumlah setelah eliminasi
317.951 223.864
Balance after elimination Belum menghasilkan masa pertumbuhan:
Growing flocks: Saldo awal
190.644 167.701
Beginning balance Biaya masa pertumbuhan
587.950 543.644
Cost incurred during growing phase Reklasifikasi ke ayam telah
menghasilkan 549.705 520.701
Reclassification to producing flocks Saldo akhir
228.889 190.644
Ending balance Eliminasi 25.622
19.397 Elimination
Jumlah setelah eliminasi 203.267
171.247 Balance after elimination
Jumlah 521.218 395.111 Total
Eliminasi merupakan laba yang belum direalisasi atas penjualan pakan dan anak ayam usia sehari
antara Entitas induk dan Entitas anak tertentu yang dieliminasi untuk tujuan konsolidasi.
Elimination represents unrealized profit on sales of feed and day-old chicks between the Company and
certain Subsidiaries that are eliminated for consolidation purposes.
8. ASET TETAP
8. PROPERTY,
PLANT AND
EQUIPMENT
Rincian aset tetap adalah sebagai berikut: The details of property, plant and equipment are as
follows:
30 September September 30, 2011
Saldo Awal Beginning
Saldo Awal Balance Saldo Akhir
Beginning Penambahan
PT Cipendawa Reklasifikasi
Pengurangan Ending Balance
Addition Agriindustri
Reclassification Deduction Balance
Biaya Perolehan Cost
Pemilikan Langsung Direct Ownership
Tanah 318.944 67.962
1.823 3.569
6.757 385.541
Land Prasarana tanah
70.290 440
- 8.514
97 79.147
Land improvements Bangunan 868.758
4.048 5.140
56.642 1.810
932.778 Buildings
Mesin dan peralatan 925.455
17.104 3.495
115.448 5.757
1.055.745 Machinery and equipment
Peralatan transportasi 69.371
2.285 766
753 2.630
70.545 Transportation equipment
Peralatan kantor 143.452
5.098 268
1.311 6.807
143.322 Office equipment
Instalasi air 53.350
3.788 -
4.758 283
61.613 Wells and waterlines
Peralatan peternakan 303.400
25.551 1.920
19.040 6.169
343.742 Poultry equipment
Peralatan laboratorium 13.864
391 -
- -
14.255 Laboratory equipment
Jumlah 2.766.884 126.667
13.412 210.035
30.310 3.086.688
Total
Berlanjut forward
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal
30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued For The Nine Months Period Ended
September 30, 2011 and 2010 Expressed in Millions of Rupiah,
Unless Otherwise Stated
33
30 September September 30, 2011
Saldo Awal Beginning
Saldo Awal Balance Saldo Akhir
Beginning Penambahan
PT Cipendawa Reklasifikasi
Pengurangan Ending Balance
Addition Agriindustri
Reclassification Deduction Balance
Aset dalam Penyelesaian Constructions in Progress
Tanah 23.242 -
- 2.773
- 20.469
Land Bangunan dan prasarana
Building and land tanah 166.940
597.539 89
101.513 1.301
661.754 improvements
Mesin dan peralatan 128.239
137.712 -
91.021 1.437
173.493 Machinery and equipment
Peralatan kantor -
599 -
- -
599 Office equipment
Instalasi air 5.277
8.828 -
1.205 -
12.900 Wells and waterlines
Peralatan peternakan 50.811
110.685 873
13.149 5
149.215 Poultry equipment
Jumlah 374.509 855.363
962 209.661
2.743 1.018.430
Total Aset Sewaan
Leased Assets Mesin 374
- -
374 -
- Machinery
Peralatan transportasi 1.992
- -
- -
1.992 Transportation equipment
Jumlah 2.366 -
- 374
- 1.992
Total Jumlah Biaya Perolehan
3.143.759 982.030
14.374 -
33.053 4.107.110
Total Cost Akumulasi Penyusutan
Accumulated Depreciation Pemilikan Langsung
Direct Ownership Prasarana tanah
55.473 4.702
- -
97 60.078
Land improvements Bangunan 315.872
29.322 240
- 1.053
344.381 Buildings
Mesin dan peralatan 429.913
46.026 190
- 4.007
472.122 Machinery and equipment
Peralatan transportasi 57.552
2.337 45
- 2.275
57.659 Transportation equipment
Peralatan kantor 112.510
5.350 37
- 5.975
111.922 Office equipment
Instalasi air 36.016
6.864 -
- 266
42.614 Wells and waterlines
Peralatan peternakan 195.106
24.281 143
- 5.114
214.416 Poultry equipment
Peralatan laboratorium 9.388
835 -
- -
10.223 Laboratory equipment
Jumlah 1.211.830 119.717
655 -
18.787 1.313.415
Total Aset Sewaan
Leased Assets Peralatan transportasi
860 120
- -
- 980
Transportation equipment Jumlah 860
120 -
- -
980 Total
Jumlah Akumulasi Total Accumulated
Penyusutan 1.212.690 119.837
655 -
18.787 1.314.395
Depreciation
Nilai Buku Bersih 1.931.069
2.792.715 Net Book Value
31 Desember
December 31, 2010
Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi
Pengurangan Ending Balance
Addition Reclassification
Deduction Balance
Biaya Perolehan Cost
Pemilikan Langsung Direct Ownership
Tanah 283.759 25.898
9.287 -
318.944 Land
Prasarana tanah 66.948
1.218 2.124
- 70.290
Land improvements Bangunan 778.838
5.732 84.188
- 868.758
Buildings Mesin dan peralatan
802.691 13.311
110.186 733
925.455 Machinery and equipment
Peralatan transportasi 71.473
690 303
3.095 69.371
Transportation equipment Peralatan kantor
148.693 5.166
8.779 1.628
143.452 Office equipment
Instalasi air 53.712
1.218 1.502
78 53.350
Wells and waterlines Peralatan peternakan
269.278 20.684
15.795 2.357
303.400 Poultry equipment
Peralatan laboratorium 8.664
450 4.750
- 13.864
Laboratory equipment Jumlah 2.484.056
74.367 216.352
7.891 2.766.884
Total Aset dalam Penyelesaian
Constructions in Progress Tanah 137
19.857 3.248
- 23.242
Land Bangunan dan prasarana
Building and land tanah 99.875
141.731 74.547
119 166.940
improvements Mesin dan peralatan
150.475 99.321
121.511 46
128.239 Machinery and equipment
Instalasi air 198
4.992 87
- 5.277
Wells and waterlines Peralatan peternakan
10.378 50.013
9.580 -
50.811 Poultry equipment
Jumlah 261.063 315.914
202.303 165
374.509 Total
Berlanjut forward
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal
30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued For The Nine Months Period Ended
September 30, 2011 and 2010 Expressed in Millions of Rupiah,
Unless Otherwise Stated
34
31 Desember
December 31, 2010
Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi
Pengurangan Ending Balance
Addition Reclassification
Deduction Balance
Aset Sewaan Leased Assets
Mesin 9.718 374
9.718 -
374 Machinery
Peralatan transportasi 1.438
- 554
- 1.992
Transportation equipment Peralatan peternakan
4.885 -
4.885 -
- Poultry equipment
Jumlah 16.041 374
14.049 -
2.366 Total
Jumlah Biaya Perolehan 2.761.160
390.655 -
8.056 3.143.759
Total Cost Akumulasi Penyusutan
Accumulated Depreciation Pemilikan Langsung
Direct Ownership Prasarana tanah
50.909 4.971
407 -
55.473 Land improvements
Bangunan 278.702 37.084
86 -
315.872 Buildings
Mesin dan peralatan 370.171
57.605 2.602
465 429.913
Machinery and equipment Peralatan transportasi
57.574 2.891
209 2.704
57.552 Transportation equipment
Peralatan kantor 109.349
7.280 2.911
1.208 112.510
Office equipment Instalasi air
32.862 3.997
779 64
36.016 Wells and waterlines
Peralatan peternakan 168.569
27.222 1.264
1.949 195.106
Poultry equipment Peralatan laboratorium
5.443 1.474
2.471 -
9.388 Laboratory equipment
Jumlah 1.073.579 142.524
2.117 6.390
1.211.830 Total
Aset Sewaan Leased Assets
Mesin 237 33
270 -
- Machinery
Peralatan transportasi 308
582 30
- 860
Transportation equipment Peralatan peternakan
1.666 151
1.817 -
- Poultry equipment
Jumlah 2.211 766
2.117 -
860 Total
Jumlah Akumulasi Total Accumulated
Penyusutan 1.075.790 143.290
- 6.390
1.212.690 Depreciation
Nilai Buku Bersih 1.685.370
1.931.069 Net Book Value
a Pembebanan penyusutan adalah sebagai
berikut: a Depreciation is charged as follows:
30 September 30 September
September 30, September 30,
2011 2010
Beban pokok penjualan dan ayam pembibit turunan
belum menghasilkan 108.815
94.538 Cost of goods sold and growing flocks
Beban umum dan administrasi 7.417
8.247 General and administrative expenses
Beban penjualan 3.605
4.026 Selling expense
Jumlah 119.837 106.811
Total
b Keuntungan dari penjualan aset tetap adalah sebagai berikut:
b The computation of gain on sale of property, plant and equipment is as follows:
30 September 30 September
September 30, September 30,
2011 2010
Hasil penjualan bersih 10.850
2.230 Net proceeds
Nilai buku 8.848
1.075 Net book value
Laba atas penjualan aset tetap Gain on sale of
- bersih 2.002
1.155 property and equipment - net
Laba atas penjualan dan rugi penghapusan aset tetap disajikan pada akun “Rupa-rupa -
bersih” sebagai bagian dari “Penghasilan Gain on sale and loss on write-off of property,
plant and equipment is presented in “Miscellaneous - net” account as part of “Other
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal
30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued For The Nine Months Period Ended
September 30, 2011 and 2010 Expressed in Millions of Rupiah,
Unless Otherwise Stated
35 Beban Lain-lain” dalam laporan laba rugi
komprehensif konsolidasian. Income Charges” account in the consolidated
statements of comprehensive income. c Pada tanggal 30 September 2011, aset tetap,
tidak termasuk tanah dan peralatan transportasi, telah diasuransikan terhadap risiko
kerugian akibat kerusakan, bencana alam, kebakaran dan risiko lainnya berdasarkan suatu
paket polis tertentu dengan nilai pertanggungan sebesar AS383.565.760. Manajemen
berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan
kerugian yang timbul dari risiko-risiko tersebut. c As of September 30, 2011, property, plant and
equipment, excluding land and transportation equipment, are covered by insurance against
losses from damage, natural disasters, fire and other risks under blanket policies of
US383,565,760. Management believes that the insurance is adequate to cover possible losses
arising from such risks.
d Penambahan aset tetap terdiri dari biaya pengadaan aset tetap sehubungan dengan
ekspansi kapasitas produksi, penambahan fasilitas penunjang pakan ternak seperti silo,
gudang barang jadi dan bahan baku khususnya untuk pembangunan pabrik pakan ternak serta
penambahan fasilitas rumah pemotongan ayam.
d Additions in property, plant and equipment consist of acquisition costs related to expansion
of production capacity, additions to poultry feed supporting facilities such as silo, raw materials
and finished goods’ warehouses, especially for constructing a feedmill factory and additions to
slaughter house facility.
e Rincian dari aset dalam penyelesaian adalah sebagai berikut:
e The details of constructions in progress are as follows:
30 September September 30, 2011
Perkiraan Jumlah
Tahun Perkiraan Penyelesaian
Tercatat Penyelesaian
Estimated Carrying
Estimated Year of of
Completion Amount
Completion
Bangunan dan prasarana Building and land improvements
Pabrik pakan ternak 5 - 98
332.500 2012
Feedmill factories Kandang ayam
20 - 98 329.254
2012 Henhouses
Mesin dan peralatan Machinery and equipment
Pabrik pakan ternak 2 - 99
135.621 2012
Feedmill factories Penetasan
60 - 97 37.872
2011 Hatchery
Peralatan peternakan 30 - 99
149.215 2012
Poultry equipment
31 Desember December 31, 2010
Perkiraan Jumlah
Tahun Perkiraan Penyelesaian
Tercatat Penyelesaian
Estimated Carrying
Estimated Year of of
Completion Amount
Completion
Bangunan dan prasarana Building and land improvements
Pabrik pakan ternak 2 - 80
100.727 2011
Feedmill factories Kandang ayam
22 - 90 66.213
2011 Henhouses
Mesin dan peralatan Machinery and equipment
Pabrik pakan ternak 50 - 95
102.814 2011
Feedmill factories Penetasan
25.425 2011
Hatchery Peralatan peternakan
1 - 90 50.811
2011 Poultry equipment
f Aset tetap dalam bentuk tanah dengan status Hak Guna Bangunan terletak di beberapa lokasi
di Indonesia dengan jumlah luas keseluruhan f Land under Hak Guna Bangunan is located in
certain locations in Indonesia with a total area of 9,878,669 square meters. The related landrights
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Untuk Sembilan Bulan Yang Berakhir Pada Tanggal-tanggal
30 September 2011 dan 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued For The Nine Months Period Ended
September 30, 2011 and 2010 Expressed in Millions of Rupiah,
Unless Otherwise Stated
36 sekitar 9.878.669 m
2
. Hak atas tanah tersebut akan berakhir pada berbagai tanggal antara
tahun 2011 sampai dengan tahun 2040. Manajemen berkeyakinan bahwa hak tersebut
dapat diperpanjang pada saat berakhirnya hak tersebut.
will expire on various dates between 2011 and 2040. Management believes that these rights
are renewable upon their expiry.
g Berdasarkan kondisi aset tetap, manajemen berkeyakinan bahwa tidak terdapat indikasi
adanya penurunan nilai aset tetap Entitas induk dan Entitas anak pada tanggal 30 September
2011. g Based on the condition of the property, plant
and equipment, the management believes that there is no indication of impairment of asset
value in the Company and Subsidiaries’ property, plant and equipment as of September
30, 2011.
h Tanah, prasarana tanah, bangunan, mesin dan peralatan dan aset dalam penyelesaian
bangunan dan mesin dan peralatan tertentu milik Entitas induk dan Entitas anak tertentu
digunakan sebagai jaminan untuk pinjaman bank jangka pendek dan jangka panjang yang
diperoleh Entitas induk dan CPJF. h Certain land, land improvement, building,
machinery and equipment and constructions in progress building and machinery and
equipment owned by the Company and certain Subsidiaries are used as collateral for short-
term and long-term bank loans obtained by the Company and CPJF.
9. HUTANG BANK JANGKA PENDEK 9. SHORT-TERM